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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 2A. Petitioning Notices of Determination

Rule 35021

35021. NO Stay of Collection Activities.

Reference: Sections 6561, 7710, 8851, 30174, 30261, 38441, 40091, 41085, 43301, 45301, 46351, 50114, 55081 and 60350, Revenue and Taxation Code.

An appeal is accepted as an administrative protest only where the taxpayer failed to file a timely petition for redetermination and the liability for which the administrative protest is accepted is final. The acceptance of the appeal as an administrative protest does not stay CDTFA’s efforts to collect any such final liability that remains unpaid. However, BTFD may, in its sole discretion, stay efforts to collect a final liability.

History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. The third sentence was added to the regulation when the regulation was refiled September 17, 2018. (The regulation incorporates provisions from regulation 5220.6 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.